Hungary (HU)
Hungary is a landlocked Central European nation in the heart of the Carpathian Basin — home to one of Europe's most beautiful capital cities (Budapest), one of the oldest parliaments in continuous operation, a notoriously complex but unique language, Europe's largest thermal spring lake (Lake Hévíz), and a culture that blends Magyar warrior heritage, Ottoman influence, Habsburg elegance, and post-communist resilience into something entirely its own.
Estate & Inheritance in Hungary
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Hungarian inheritance law (öröklési jog) is governed by Book Five of the Civil Code (Polgári Törvénykönyv — 2013, Act V). Hungarian inheritance law distinguishes between intestate succession (törvényes öröklés — no will) and testamentary succession (végrendeleti öröklés — with a will). Hungary has no inheritance tax for transfers to close relatives (direct line and spouses). Distant relatives and non-relatives pay inheritance tax. Hungary participates in EU Succession Regulation No. 650/2012, allowing EU residents to elect for their home country law to govern their succession. For international estates, professional legal advice is strongly recommended.
Intestacy — What Happens Without a Will
Under Hungarian intestate law (törvényes öröklés), if there is no valid will: (1) Descendants (children, grandchildren) inherit equally from the deceased. (2) If no descendants: spouse or registered partner (bejegyzett élettárs) inherits with siblings; in some cases exclusively. (3) If no spouse and no descendants: parents and siblings inherit. (4) If none of the above: other relatives by degree. The surviving spouse has specific rights: the right of use and possession (haszonélvezeti jog) of the family home even if children inherit ownership. Cohabiting partners (élettársak — common-law partners) without registered partnership have significantly reduced rights — not the same as married spouses under Hungarian law.
Types of Valid Will
Holographic Will
Holográf végrendeletA will entirely written, dated, and signed by hand by the testator — no witnesses required. Must be 100% handwritten (not typed). Valid and legally binding in Hungary if it meets the requirements.
Valid if entirely handwritten, dated, and signed. Safekeep with a trusted person or deposit with a közjegyző (notary) for HUF 5,000–10,000 fee.
Simple but risks being lost, destroyed, or disputed. Consider depositing with a közjegyző for safekeeping and official registration. Must be clearly identified as a last will and testament.
Notarised Will (Public Will)
Közjegyzői végrendeletA will created in front of a notary (közjegyző) with proper witnesses. The notary drafts or records the testator's wishes, witnesses are present, and the will is registered in the Hungarian Will Register (Végrendeletek Nyilvántartása — OITH). The most secure form.
Very strong legal standing. Automatically registered in the national will register. Cannot be disputed for formal defects.
The most recommended form for international testators with property in Hungary. The közjegyző can explain Hungarian inheritance rules and ensure the will is properly structured. Recommended for estates with Hungarian real property.
Witnessed Will (Allographic Will)
Írásbeli magánvégrendelet tanúkkalA typed or handwritten will signed by the testator in front of two witnesses who also sign. Witnesses must be present at the same time and meet certain requirements (they cannot be beneficiaries).
Valid if formal requirements are met. Less secure than notarised will.
Witnesses must be identified and sign confirming they witnessed the signature. Cannot be beneficiaries under the will. Ensure witnesses are available and their identities recorded.
Oral Will (Limited circumstances)
Szóbeli végrendeletAn oral will made in the presence of two witnesses simultaneously, when the testator is in imminent danger of death and cannot make a written will. Valid only for 30 days after the imminent danger passes if the testator survives.
Valid for 30 days if the circumstances justified oral form. Very limited use.
Rarely used in practice. Only valid in genuinely exceptional circumstances.
Forced Heirship
Hungarian law provides a kötelesrész (forced share / compulsory portion) for certain heirs who would otherwise receive nothing or less than the legal minimum. Those entitled to kötelesrész: descendants (children, grandchildren) and parents of the deceased who are dependants. Amount: 50% of what they would have received in intestate succession. The testator cannot disinherit protected heirs below the kötelesrész minimum without legal grounds (kizárás — specific statutory grounds for disinheritance exist). Claims for kötelesrész must be asserted within 5 years.
EU Succession Regulation (Brussels IV)
Hungary is fully subject to EU Succession Regulation No. 650/2012. Key implications for expats: (1) The default applicable law for succession is the law of the country where the deceased had habitual residence at death — i.e., Hungarian law applies to Hungarian residents by default. (2) An EU citizen can elect for their home country nationality law to apply to their entire estate by making a choice of law in a will. (3) The European Certificate of Succession (Európai öröklési bizonyítvány) allows heirs to prove their rights across EU member states. (4) For Hungarian property owned by a foreign resident: the Regulation determines which law applies and facilitates recognition of foreign succession decisions.
Inheritance Tax
Hungarian öröklési illeték (inheritance duty) is low or zero for close relatives. Hungary is one of the most inheritance-tax-friendly countries in the EU for direct family succession.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Direct relatives: children, grandchildren, parents, spouse, registered partner | Complete exemption — 0% inheritance duty | 0% |
| Siblings (testvér, including half-siblings and adoptive siblings with a common parent) | Fully exempt — confirmed 2026 (NAV authority) | 0% |
| Other relatives (more distant) | First HUF 300,000 exempt | 18% on value above HUF 300,000 |
| Non-relatives (strangers) | First HUF 300,000 exempt | 21% on value above HUF 300,000 |
No inheritance tax for spouses, children, and parents — a very significant benefit for family wealth transfers. Real property inheritance is measured at market value (forgalmi érték). Hungarian pension savings and life insurance policies may pass outside the estate (check policy terms). Apply for inheritance tax assessment at NAV after the notary-supervised estate proceedings complete.
Cross-Border & Multi-Country Estates
For expats with assets in multiple countries: EU Succession Regulation 650/2012 coordinates EU cross-border estates. For non-EU country assets (outside Hungary): Hungarian law governs Hungarian property; foreign law governs foreign property (subject to choice of law provisions). A Hungarian közjegyző leads the Hungarian estate proceedings for all Hungarian assets. If you hold property in both Hungary and your home country, coordinate with lawyers in both jurisdictions. Seek an ügyvéd/közjegyző in Hungary who has experience with international estates — they exist particularly in Budapest.
Certificate of Inheritance
The Hungarian equivalent is the hagyatékátadó végzés (estate transfer order) issued by the közjegyző (notary) after estate proceedings. This document confirms who inherits which assets. For EU cross-border purposes, an Európai öröklési bizonyítvány (European Certificate of Succession) can be issued by the Hungarian közjegyző — this is recognised in all EU member states. The estate proceedings (hagyatéki eljárás) are conducted by the közjegyző of the last Hungarian domicile of the deceased — initiated by the registry office that records the death.
Will Registration
Hungary maintains a central will register (OITH — Országos Igazságügyi Hivatal Végrendeletek Nyilvántartása). Wills deposited with a közjegyző are automatically entered. Privately held wills (holograph) can also be voluntarily deposited for registration. After death, the authorities search the will register to find any registered will before proceeding with estate matters.
Living Will & Healthcare Power of Attorney
Hungary has provisions for elő-nyilatkozat (advance directive / living will) — a document expressing your wishes regarding medical treatment in case of incapacity. This can include: refusal of life-sustaining treatment, preferences for organ donation, and healthcare proxies (egészségügyi meghatalmazott — healthcare power of attorney). Advance directives can be notarised (közjegyző) for stronger legal effect. Register with the OITH for national recognition. Discuss with a közjegyző for proper drafting.
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Estate & Inheritance
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